Analysis of Factors Cause to Non-Optimal Management of Follow-up Audit Findings: Case Study on Finance Education and Training Agency, Ministry of Finance

Nina Andriana


This research aimed to analyze the factors that cause the management of audit findings to be not optimal, case study on Finance Education and Training Agency, Ministry of Finance. This research is a qualitative study using thematic analysis method. Research informants are officials and employees directly involved in managing the follow-up on audit findings. The results showed several factors that caused the management of audit findings not optimal yet, namely the factors of leadership commitment, human resources, communication, monitoring and evaluation, standard operating procedures, and enforcement of rules and integration of employee performance. Alternative solutions in optimizing the management of follow-up audit findings are through knowledge management and strengthening the role of the Internal Compliance Unit.

Keywords: Thematic analysis; causative factors; knowledge management; follow up on audit findings.

DOI: 10.7176/RJFA/10-18-09

Publication date:September 30th 2019

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